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民营企业是我国社会主义市场经济的重要组成部分,民营企业要求生存谋发展,必须加强企业的内部管理,要想在市场竞争中进一步发展壮大,必须引入现代管理机制包括内部审计监督机制。文章结合民营企业的发展过程分析了民营企业内部审计产生的背景条件,现在所存在的困难和不足,提出了其未来的发展趋势。
Private-owned enterprises are an important part of China’s socialist market economy. Private-owned enterprises need to survive and seek development. They must strengthen the internal management of their enterprises. If they want to further develop and grow in the market competition, they must introduce modern management mechanisms including internal audit and oversight mechanisms. Combining with the development process of private enterprises, the article analyzes the background conditions of internal audit of private enterprises, the existing difficulties and shortcomings, and puts forward its future development trend.